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Selected Publications and Reports
… Monitoring System - School Districts: School Year 2024-25 Results Fiscal Stress Monitoring System - Municipalities: Fiscal Year 2024 Results Fiscal Stress Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress Monitoring System - Municipalities: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer … 1, 2014 through April 17, 2017. Background The Town of Porter is located in Niagara County and has a population … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… claims totaling $2.4 million were paid without the claims auditor’s authorization. Key Recommendations Provide guidance on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mCity of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately … City of Troy Financial Condition 2015M185 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… all required employees completed and submitted timesheets. Leave accrual spreadsheet for employees who were entitled to earn … supervisors. Adopt policies and procedures to ensure that employee leave benefits are properly provided, used and …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… parking violations. Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal … July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt written policies and … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and payroll services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Corning – Procurement (2020M-93)
… report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 … Officials also did not enter into a contract with any of the 10 providers. A one year mowing contract was awarded …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash … from the Treasurer. Audit claims and include a resolution in the Board meeting minutes that specifies the claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialState Agencies Bulletin No. 1914
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase and a … OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues adjustment for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationAccrued Payments and Leave Credits – When Employees Retire
… using legacy reporting. Final Report Reconciliation table If question #5 appears, you must click the Load Final … your monthly report into the Final Report Reconciliation table. The employee’s earnings must be broken down by the … the specified pay. For each row that populates in the table, verify the information is correct and make adjustments …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/accrued-payments-and-leave-creditsPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… Manual (CFR Manual). The audit focused primarily on expenses claimed on Parson’s CFR for the fiscal year ended … have been allocated to North Side. $89,989 in accrued rent expenses, including $49,781 for fiscal year ended June … officials could not provide documentation to show that the rent was paid. $61,952 in Unemployment Insurance …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableDiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… General (OMIG) resulted in nearly $300 million in pharmacy claims that Medicaid never tried to recover from … overpayments are appropriately recovered; An assessment of pharmacy claims that were billed to TPHI carriers but did not … third-party liability recovery process for managed care pharmacy services and implementation of corrective actions …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. … sales of properties below their fair market value.” ESD is a state public authority empowered to promote economic …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowOpinion 2002-9
… of services by private organization); (contribution to private organizations) PUBLIC CONTRACTS -- Contracts Not … Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below the competitive bidding … Solid Waste Facility (contract for services of individuals to coordinate volunteer workers) VOLUNTEERS -- Use of (to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9SUNY Bulletin No. SU-298
… OSC will automatically insert a row on the Contract Pay page for the 2020-2021 semesters for employees who, as of … Date is 06/09/2021. Automatic Population of Contract Pay Page The Contract Pay page will be automatically populated for employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-298-restoration-contract-pay-and-additional-pay-suny-21pService Credit – Divorce and Your Benefits
… total amount of service credit at retirement will directly affect the amount of their pension. Read more about Service … because of a State-enacted retirement incentive, may also affect the ex-spouse’s share, depending on when it was … As a general rule, any additional service will not affect the ex-spouse’s share if the DRO specifies a flat …
https://www.osc.ny.gov/retirement/members/divorce/service-creditDiNapoli Report Spotlights New York's Veterans
… of the approximately 890,000 veterans living in New York served during wartime, including 31 percent in the … Vietnam War-era, according to a snapshot released today by New York State Comptroller Thomas P. DiNapoli. “New York is home to nearly 900,000 men and women who have …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-report-spotlights-new-yorks-veteransXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… basis and makes them available through Report Manager each morning. Agencies are also able to run these reports for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reports